Arkansas Et 1 Form – Fill Out and Use This PDF

Arkansas Et 1 Form PDF Details

Tax Types Reported on the ET-1

The Arkansas ET-1 form covers several distinct tax categories, each in its own reporting section. Registered vendors report state sales tax, local sales tax, compensating use tax, food and food ingredient tax, manufacturing utilities tax, and aviation fuel tax where applicable. All figures are entered in whole dollars.

Filing Deadlines, Discounts, and Credits

Arkansas excise tax returns are due monthly on the last day of the month following the reporting period. Businesses that file and pay in full on time qualify for a 2% discount on the tax amount due. The Tourism Development Credit and other approved credits reduce the total liability when claimed on the ET-1. Act 866 of 2003 requires businesses that close or transfer ownership to file a final return before the state will cancel the sales tax permit.

Electronic Filing Through ATAP

The Arkansas Taxpayer Access Point (ATAP) is the recommended channel for submitting ET-1 returns. The portal lets taxpayers file returns, amend prior periods, remit payments, and review account history without mailing paper forms. Businesses that also operate in border areas may need to complete the Arkansas Border City Form in addition to the ET-1. Other Arkansas state tax filings, such as the Arkansas Form 10-336, may be required depending on your tax type and permit classification.

Who Must File the Arkansas ET-1

Any business or person holding an Arkansas sales tax permit, consumer use tax permit, or excise tax permit must file the ET-1 for each reporting period, even when no taxable sales occurred during that period. Retailers, wholesalers, manufacturers, and service providers with nexus in Arkansas are among those required to register and file. If you are unsure whether your business activities trigger an Arkansas filing obligation, consult the Department of Finance and Administration or a licensed tax professional.